Report of the Director of Finance (s151 Officer)

The subject of the decision:

The Director of Finance (s151 Officer) presented a report following a review of the Committee’s Terms of Reference.

Alternative options considered:

None.

The reason for the decision:

To fulfil the Audit Commission’s good practice requirement to the annual review and incorporate the audit terms of reference suggested by CIPFA.

THE DECISION:

That the Committee approves and recommends to Council that:

(1)     the annual review of the Audit, Governance and Standards Committee’s terms of reference be noted; and

(2)     the terms of reference for the Audit, Governance and Standards Committee as set out in Annex A of the report be approved.

To confirm the minutes of the meeting held on 24 July 2018 (AGS.3 to AGS.14), previously circulated.

THE DECISION:

That the minutes of the meeting of the Committee held on 24 July 2018 (AGS.3 - AGS.14), previously circulated, be signed as a correct record.

Report of the Director of Law and Governance (Monitoring Officer)

The subject of the decision:

The Director of Law and Governance (Monitoring Officer) submitted a report advising the Committee that the Council, like many public authorities, was governed by the Regulation of Investigatory Powers Act 2000 (RIPA).  This Act ensured that public authorities complied with their obligations under the Human Rights Act when undertaking investigations which might interfere with the rights of individuals.  The Act introduced safeguards on activities such as surveillance undertaken by public bodies.  The Committee had now been given responsibility for RIPA matters.  This would involve the Committee reviewing the Council’s Policy Statement from time to time and receiving quarterly reports on any activities which had been authorised under RIPA.

Alternative options considered:

None.

The reason for the decision:             

To comply with the Regulation of Investigatory Powers Act 2000 (RIPA).

THE DECISION:

That it be noted that no RIPA authorisations were made by the Council during the period 25 July to 23 October 2018.

Report of the Director of Finance (S151 Officer)

The subject of the decision:

The Director of Finance (S151 Officer) presented a report informing Members of progress made to date in delivering the internal audit and counter fraud work.

Alternative options considered:

None.

The reason for the decision:

To take account of the statutory requirement under the Accounts and Audit Regulations.

THE DECISION:

That:-

(1)     the work undertaken by Internal Audit and the Counter Fraud team in the year to date be noted; and

(2)     the arrangements for the external assessment of internal audit be noted.

Report of the Director of Finance (s151 Officer)

The subject of the decision:

The Director of Finance (s151 Officer) presented a report following an annual review of the Council’s risk management process.  The internal audit of Risk Management in May 2017 recognised the Councils arrangements for managing risk as satisfactory within an acceptable control environment, whilst identifying some areas for improvement.  This had also been reported to the Corporate Peer Review in June 2017.  In light of this, Management Team had agreed a comprehensive review of risk management procedures during the coming year to support the Council’s drive towards excellent governance and effective internal controls by strengthening the approach to identification and management of risk.

Alternative options considered:

None.

The reason for the decision:

To comply with the Committee’s Terms of Reference as detailed within the Constitution.

THE DECISION:

That the Committee note:-

(1)     the proposed review and consequent improvements to the Council’s risk management; and

(2)     the current strategic and project risks attached at Annex A and B of the report respectively.

Report of the Director of Finance (S151 Officer)

The subject of the decision:

The Director of Finance (s151 Officer) submitted a report which set out the current position of the implications on local authorities of the UK’s decision to leave the European Union.

Alternative options considered:

None.

The reason for the decision:

To take account of the current position regarding the implications of the UK’s decision to leave the European Union.

THE DECISION:

That the report be noted.

Report of the Director of Finance (S151 Officer)

The subject of the decision:

The Director of Finance (s151 Officer) presented a report on the External Auditor’s Annual Audit Letter on the 2017/18 Audit, a copy of which was attached as Annex A to the report.  A representative from Ernst & Young LLP was in attendance to answer questions.

Alternative options considered:

None.

The reason for the decision:

To take account of the External Auditor’s audit and inspection work for the financial year 2017/18.

THE DECISION:

That the External Auditor’s Annual Audit Letter on the 2017/18 Audit be received.

Report of the Director of Finance (S151 Officer)

The subject of the decision:

The Director of Finance (S151 Officer) presented a report which provided an update on the Council’s statutory auditor, Ernst & Young LLP, activities to date.

A representative from Ernst & Young LLP attended the meeting to provide the update and answer questions.

Alternative options considered:

None.

The reason for the decision:

To take account of the work undertaken to date by the Council’s statutory auditor.

THE DECISION:

That the quarterly report from the external auditor be noted.